2. Notaries, lawyers, other independent legal professionals, auditors, external accountants and tax advisors shall be exempted from the requirements laid down in Article 69(1) to the extent that such exemption relates to information that they receive from, or obtain on a client, in the course of ascertaining the legal position of that client, or performing their task of defending or representing that client in, or concerning, judicial proceedings, including providing advice on instituting or avoiding such proceedings, regardless of whether such information is received or obtained before, during or after such proceedings.
The exemption set out in the first subparagraph shall not apply when the obliged entities referred to therein:
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(a)
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take part in money laundering, its predicate offences or terrorist financing;
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(b)
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provide legal advice for the purposes of money laundering, its predicate offences or terrorist financing; or
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(c)
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know that the client is seeking legal advice for the purposes of money laundering, its predicate offences or terrorist financing; knowledge or purpose may be inferred from objective factual circumstances.
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